LAWS 


OF 


SOUTH  DAKOTA 

RELATING  TO 

ASSESSMENT  AND  TAXATION 

OF 

PUBLIC  SERVICE  CORPORATIONS 


Chapter  100,  1915  Session  Laws 
as  amended  by 

Senate  Bill  54  and  House  Bills  211  and  212,  1917 


Issued  by 

TAX  COMMISSION 
Pierre,  South  Dakota 

1917 


COMMISSIONERS 

C.  M.  Henry,  Chairman  H.  C.  Preston 

C.  F.  Butterfield,  Secretary 


Hugh  Smith 


1 


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Finley 


CHAPTER  100,  1915  SESSION  LAWS 

(S.  B.  55) 

TAXATION  OF  CORPORATION  PROPERTY 

AN  ACT  Entitled,  An  Act  Amending  Chapter  64  of  the  Session  Laws  of 
1907,  As  Amended  by  Chapter  162  of  the  Session  Laws  of  1909, 
and  as  Amended  by  Chapter  248  of  the  Session  Laws  of  1911  and  as 
Re-enacted  by  Chapter  347  of  the  Session  Laws  of  1913,  Relating  to 
the  Assessment  and  Taxation  of  the  Property  of  Railway,  Telegraph, 
Telephone,  Express  and  Sleeping  Car  Companies;  Providing  for  the 
Assessment  and  Taxation  of  Telephone  Companies  and  Private  Car 
Line  Companies;  Providing  for  the  Collection  of  Taxes  Due  From  Any 
of  Said  Railway,  Telegraph,  Telephone,  Express  and  Private  Car  Line 
Companies  by  Action,  In  Addition  to  Other  Remedies;  Providing  Pen- 
alties for  the  Violation  of  Provisions  of  this  Act;  Repealing  Chapter 
84,  of  the  Session  Laws  1911;  Repealing  Sections  1 to  25  inclusive, 
of  Chapter  64  of  the  Sesssion  Laws  of  1907,  and  Chapter  162  of  the 
Session  Laws  of  1909,  and  Chapter  248  of  the  Session  Laws  of  1911, 
Chapter  347  of  the  Session  Laws  of  1913  and  Sections  2113  to  2134, 
inclusive,  of  the  Revised  Political  Code  of  1903  Repealing  all  Acts 
and  Parts  of  Acts  Inconsistent  Herewith. 

Be  It  Enacted  By  The  Legislature  of  the  State  of  South  Dakota: 

That  Chapter  64  of  the  Session  Laws  of  1907,  relating  to  the 
assessment  and  taxation  of  corporate  property  as  amended  by 
Chapter  162  of  the  Session  Laws  of  1909,  and  as  amended  by 
Chapter  248  of  the  Session  Laws  of  1911,  and  re-enacted  by  Chap- 
ter 347  of  the  Session  Laws  of  1913,  be  and  the  same  is  hereby 
amended  to  read  as  follows: 

ASSESSMENT  AND  TAXATION  OF  RAILROAD  COMPANIES. 

§ 1.  Property  Assessed  by  Tax  Commission.]  All  property, 
real  and  personal,  belonging  to  any  railroad  company  in  this  state 
actually  and  necessarily  used  in  the  operation  of  its  line  or  lines 
of  railway  in  this  state  shall  be  assessed  for  the  purposes  of  tax- 
ation by  the  Tax  Commission,  and  not  otherwise.  In  making  said 
assessment  the  Tax  Commission  shall  among  other  things,  take 
into  consideration  the  value  to  said  railroad  company  of  its 
franchises,  rights  and  privileges  granted  under  the  laws  of  this 
state,  if  any,  to  do  business  as  a common  carrier  in  this  state  and 
for  the  purpose  of  aiding  said  Tax  Commission  in  making  said 
assessment,  it  is  hereby  made  the  duty  of  the  board  of  railroad 
commissioners  to  collect  information  and  facts  concerning  the 
value  of  the  property  of  each  railroad  company  in  this  state,  and 
to  make  an  estimate  of  said  value,  and  to  make  and  file  with  the 
Tax  Commission  on  or  before  the  first  day  of  June,  each  year,  a 


written  and  detailed  report  of  such  information,  facts  and  esti- 
mates. Failure  to  make  and  file  such  report  shall  in  no  manner 
invalidate  the  assessment  or  tax.  In  said  report  the  board  of 
railroad  commissioners  shall  make  a separate  estimate  of  the 
value  of  that  part  of  the  railroad  property,  including  terminals, 
depots,  warehouse  lots,  sidings,  passing  tracks,  switches,  round- 
houses, shops,  yards,  grounds,  and  other  structures  which  are 
situated  within  the  limits  of  an  incorporated  city  or  town.  Noth- 
ing in  this  act  shall  be  so  construed  as  to  prevent  the  local  assess- 
ment and  the  taxation  of  all  property  of  such  railroad  company, 
both  real  and  personal,  not  actually  and  necessarily  used  in  the 
operation  of  its  linje  or  lines  of  railway  in  this  state. 

§ 2.  Statement  Filed  with  Tax  Commission.]  It  shall  be  the 
duty  of  the  duly  authorized  officer  of  any  railroad  company  own- 
ing, leasing  or  operating  any  railroad  within  this  state,  to  furnish 
the  Tax  Commission  on  or  before  the  first  day  of  June  each  year  a 
statement  signed  and  sworn  to  by  such  officer.  The  statement  of 
railroad  companies  shall  be  made  as  of  the  31st  day  of  December 
next  preceding,  according  to  the  instructions  and  on  the  forms 
prescribed  by  the  Tax  Commission,  which  shall  embrace  and 
show: 

First:  The  whole  number  of  miles  of  main  line  or  lines  and 
branches  thereof  owned,  operated  or  leased  in  the  state  by  the 
railroad  company  making  the  return,  and  thie  present  true  cash 
value  thereof  per  mile. 

Second:  The  number  of  miles  of  main  line  or  lines  and 
branches  thereof  owned,  operated  or  leased  by  such  company, 
the  number  of  miles  of  side  track  and  the  present  true  cash  value 
thereof  per  mile,  thje-  quantity  of  land  actually  used  for  gravel  or 
sandbeds  or  for  snow  protection,  and  the  number  and  character 
of  buildings  and  present  cash  value  thereof,  the  width  of  right  of 
way,  the  width  and  length  of  warehouse  lots  located  in  'each 
county  in  the  state,  and  the  value  thereof. 

Third:  The  number  of  miles  of  main  line  and  the  number  of 
miles  of  side  track  and  passing  tracks  and  value  thereof,  the 
width  and  length  of  right  of  way,  the  number  and  size  of  ware- 
house lots  upon  or  contiguous  to  the  right  of  way,  the  size,  cost 
and  character  of  the  passenger  depot,  freight  depot,  warehouse 
or  warehouses,  shops,  turn  tables,  roundhouses,  engine  stables, 
coal  houses,  stock  yards,  and  of  all  other  buildings;  the  amount 
of  ground  used  for  yards  in  addition  to  ground  already  specified, 
and  the  quantity  of  unplatted  land  held  or  actually  and  necessar- 
ily used  exclusively  for  railway  purposes,  owned  by  said  com- 


pany  and  situated  within  the  incorporated  limits  of  each  city  or 
town,  and  the  value  thereof,  and  of  any  terminals  therein  owned 
by  said  company. 

Fourth:  The  number  of  engines,  passenger,  mail,  express, 
baggage,  freight  and  other  cars  owned  by  said  company  and 
used  in  operating  such  railroad  in  this  state;  and  on  roads  having 
various  lines  and  branches  within  the  state  the  statement  shall 
show  the  actual  amount  of  rolling  stock  owned  by  said  company, 
in  use  in  each  of  said  lines  and  branches  within  this  state  during 
the  year  for  which  the  report  was  made. 

Fifth:  The  total  gross  earnings  of  the  company  for  the  year 
for  which  the  report  is  madei,  the  amount  paid  out  for  operating 
expenses,  for  taxes,  for  interest  on  bonds  and  for  permanent  im- 
provements. 

Sixth:  The  total  net  earnings  of  the  company  for  the  year  for 
which  the  report  is  made,  and  the  total  number  of  miles  owned 
and  operated. 

Seventh:  The  total  gross  earnings  of  the  various  lines  and 
branches  owned  and  operated  by  said  company  within  this  state 
during  the  year  for  which  the  report  is  made,  thie  amount  paid 
out  of  the  same  for  operating  expenses  incurred  in  operating 
such  lines  and  branches,  the  total  amount  of  taxes  leviied  upon 
said  property  for  the  said  year,  the  amount  paid  out  for  in- 
terest on  bonds  issued  upon  the  lines  and  branches  in  the  state, 
the  amount  of  such  bonds  per  mile  and  the  interest  which  they 
bear,  and  the  amount  paid  out  for  permanent  improvements  up- 
on the  lines  and  branches  within  the  state  during  said  year. 

Eighth:  The  per  centum  paid  to  the  stockholders  of  said  com- 
pany during  the  said  year  as  dividends,  upon  both  common  and 
preferred  stock,  and  the  surplus  representing  undivided  profits 
on  hand  at  the  time  of  making  said  statement. 

Ninth:  Such  oither  information  and  statistics  as  the  Tax  Com- 
mission may  require. 

§ 3.  Penalty]  In  case  the  proper  officer  of  any  railroad  com- 
pany shall  fail  to  make  the  statement  under  oath  herein  named, 
at  the  time  herein  provided,  the  Tax  Commission  may,  at  its  dis- 
cretion, add  twenty-five  per  cent  to  the  assessable  value  of  the 
property  of  such  company. 

§ 4.  Additional  Information]  For  the  purpose  of  collecting  the 
information  and  facts,  and  to  enable  the  board  of  railroad  com- 
missioners to  arrive  at  a correct , estimate  of  the  value  of  railroad 
property  in  this  sitate  for  the  use  of  the  Tax  Commission  in  As- 
sessing said  property  for  purposes  of  taxation,  the  board  of  rail- 


road  commissioners  is  hereby  authorized  to  employ  a competent 
expert  to  assist  it  in  making  such  investigations;  the  compensa- 
tion of  such  expert  shall  be  agreed  upon  before  commiencing  his 
employment. 

§ 5.  Assessment,  When  and  How  Made]  The  Tax  Commission 
shall  assess  the  property  of  railroads  on  the  7th  day  of  July,  and 
if  the  7th  day  of  July  falls  on  Sunday  or  on  a legal  holiday,  then 
the  following  day,  each  year.  The  ownership  and  valuation  of 
the  assessment  shall  be  as  of  the  first  day  of  May  each  year,  and 
shall  be  made  upon  the  main  line  or  lines  and  branches  thereof 
within  the  state,  separately,  and  shall  include  the  right  of  way, 
road-bed,  bridges,  culverts,  rolling  stock,  depots,  yards,  shops, 
buildings,  gravel  or  sand  beds,  lands  for  snow  protection,  and  all 
other  property,  real  and  personal,  used  in  and  employed  about 
and  incidental  to  the  actual  and  necessary  operation  and  main- 
tenance of  such  railroads  and  branches  thereof.  In  assessing  a 
railroad  and  its  equipment  and  property,  the  said  Tax  Commis- 
sion shall  consider  the  earning  power  of  the  property  as  shown 
by  its  gross  and  net  earnings,  the  value  of  the  franchises,  if  any, 
or  other  privileges  granted  by  the  state,  if  any,  under  which  it 
has  the  right  of  eminent  domain  and  the  right  to  do  business 
within  the  state,  and  any  and  all  other  matters  necessary  to  en- 
able the  Tax  Commission  to  make  a just  and  equitable  assess- 
ment of  the  value  of  such  property.  The  Tax  Commission  shall 
determine  and  fix  separately  the  aggregate  value  of  the  property 
described  in  sub-division  three  of  Section  2 of  this  Act,  which  is 
located  within  the  corporate  limits  of  any  city  or  town. 

§ 6.  Notice  of  Assessment.]  The  Tax  Commission  shall  give 
ten  days  notice  by  registered  mail  to  the  officer  of  any  railroad 
company  or  corporation  making  a return  of  property  to  the  Tax 
Commission,  of  the  assessment  made  by  it,  and  said  railroad  com- 
pany shall  have  the  right  to  appear  on  the  date  so  fixed  and  be 
heard  before  the  Tax  Commission  in  all  matters  relating  to  the 
correctness  of  the  assessment  *of  the  property  of  said  company, 
subject  to  such  rules  for  the  conduct  of  said  hearing  as  the  Tax 
Commission  may  prescribe,  after  which  hearing  the  Tax  Commis- 
sion shall  on  or  before  the  fourth  Monday  in  August  equalize  the 
assessment  and  notify  each  company  thereof  by  mail. 

§ 7.  Transmit  Statement  to  County  Auditor.]  The  Tax  Com- 
mission shall  on  or  before  the  fourth  Monday  in  August,  each 
year,  transmit  to  the  county  auditor  of  each  county  through  which 
any  such  railroad  runs,  a statement  showing  the  length  of  main 
track,  of  main  line  or  lines  and  the  branches  thereof  within  such 


county  not  located  within  the  corporate  limits  of  any  city  or 
town,  and  the  assessed  value  per  mile  of  each  of  said  main  line 
or  lines  and  branches  as  fixed  by  a pro  rata  distribution  per  mile 
of  the  assessed  valuation  of  .such  property,  except  that  part  lo- 
cated within  the  corporate  limits  of  cities  or  towns,  as  aforesaid, 
and  said  statement  shall  be  entered  upon  the  proper  records  of 
said  several  counties.  The  Tax  Commission  shall  also  transmit 
to  the  city  auditor  of  each  city,  and  to  the  clerk  of  each  incor- 
porated town  through  or  into  which  any  such  railroad  extends,  a 
statement  showing  the  total  assessed  valuation  fixed  by  said  Tax 
Commission  upon  that  part  of  said  railroad  property  described  in 
said  sub-division  three  of  Section  2 of  this  Act,  which  is  located 
within  the  corporate  limits  of  such  city  or  town,  and  said  state- 
ment shall  be  entered  upon  the  proper  records  of  said  city  or 
town,  and  a transcript  thereof  transmitted  to  the  cdunty  auditor 
of  the  county  in  which  such  city  or  town  is  located,  to  be  by  bim 
listed  for  taxation  the  same  as  other  property  within  such  city  or 
town  assessed  by  the  assessor  thereof. 

§ 8.  Duty  of  County  Commissioners.]  It  shall  be  the  duty  of 
the  county  auditor  after  receiving  such  statement  from  the  Tax 
Commission  to  turn  such  statement  over  to  the  Board  of  County 
Commissioners  who  at  their  first  meeting  after  receiving  such 
statement,  shall  make,  and  enter  in  the  proper  records,  an  order 
stating  and  declaring  the  length  of  the  main  track  of  road  and 
branches  and  assessed  valuation  of  such  road  and  branches  lying 
within  each  township  and  lesser  taxing  districts  in  their  counties 
respectively  through  or  into  which  said  road  or  branches  there- 
of run,  as  fixed  by  the  rate  of  assessment  per  mile  as  made  by 
the  Tax  Commission,  and  shall  also  enter  in  the  proper  records 
the  assessment  made  by  said  Tax  Commission  of  the  railroad 
property  in  such  county  located  within  the  limits  of  each  city  or 
town  transmitted  to  the  city  auditor  or  town  clerk  thereof,  and 
the  amounts  so  entered  of  record  shall  constitute  the  taxable 
value  of  said  property  for  all  taxable  purposes,  and  shall  trans- 
mit a copy  of  such  orders  and  records  to  the  city  auditor  of  each 
city,  and  the  clerk  of  each  incorporated  town  or  township  and  the 
proper  officer  of  each  lesser  taxing  district  and  also  to  said  rail- 
road company. 

§ 9.  Rates  of  Taxes.]  All  railroad  property  assessed  by  the 
Tax  Commission  shall  be  taxable  upon  said  assessment  at  the 
same  rates  and  for  the  same  purposes  as  the  property  of  individ- 
uals within  such  counties,  cities,  incorporated  towns,  townships 
and  lesser  taxing  districts.  The  proper  officer  of  each  taxing  dis- 

5 


trict  shall  certify  to  the  county  auditor  the  several  amounts  to  be 
levied  in  said  district,  and  the  county  auditor  shall  extend  the 
taxes  against  said  assessment  in  a book  to  be  called  the  “Railroad 
Tax  Book,”  and  shall  transmit  a copy  of  the  taxes  so  extended  to 
each  railroad  company. 

§ 10  Duty  of  County  Auditor]  The  county  auditor  shall  make 
and  deliver  a duplicate  of  said  railroad  tax  book  to  the  county 
treasurer,  and  the  county  treasurer  shall  be  charged  with  the 
collection  of  said  railroad  taxes;  and  the  amount  due  each  city, 
incorporated  town,  township,  or  lesser  taxing  district  shall  be 
paid  over  when  collected  by  the  county  treasurer  to  such  city,  or 
town,  township  or  lesser  taxing  district. 

§ 11  Delinquent  Taxes]  All  laws  in  force  relating  to  the  en- 
forcement of  the  payment  of  delinquent  taxes  shall  be  applicable 
to  all  taxes  levied  under  the  provisions  of  this  Act,  and  whenever 
any  taxes  levied  under  the  provisions  of  this  act  shall  become  de- 
linquent the  county  treasurer  having  control  of  such  delinquent 
taxes  may  proceed  to  collect  itbe  same  in  the  same  manner  and 
with  the  same  right  and  power  as  a sheriff  under  execution  lex- 
cept  that  no  process  shall  be  necessary  to  authorize  him  to  sell 
engines,  cars  or  any  rolling  stock  for  collection  of  said  taxes. 

§ 12  File  Map  With  County  Auditor.]  Every  railroad  company 
shall  keep  on  file  with  the  county  auditor  of  each  county  through 
or  into  which  its  line  or  lines  of  railroad  run,  a map,  showing 
correctly  the  right  of  way,  depot  grounds,  yard  room,  gravel  or 
sand  beds,  and  lands  for  snow  protection,  and  lands  otherwise 
actually  and  necessarily  used  by  it  in  the  maintenance  and 
operation  of  its  railway  at  the  date  of  filing  such  map,  showing 
lots  or  parts  of  lots  and  blocks  in  cities  and  towns,  and  the  num- 
ber of  acres  in  each  government  subdivision,  and  it  shall  be  the 
duty  of  the  county  auditor  to  provide  for  the  exception  from  as- 
sessment by  any  assessor  all  such  right  of  way,  depot  grounds, 
yard  room,  gravel  or  sand  bed,  and  lands  for  snow  protection,  or 
land  otherwise  actually  and  necessarily  used  in  the  operation  of 
its  railway.  It  shall  be  the  duty  of  the  register  of  deeds  of  the 
county  to  notify  the  county  auditor  of  any  deed  to  any  railroad 
company  for  the  right  of  way,  depot  grounds,  yard  room,  gravel 
or  sand  beds,  or  lands  for  snow  protection,  that  may  be  filed  in 
his  office  for  record  so  that  the  same  may  be  entered  by  such 
county  auditor  on  said  map  for  the  purposes  above  mentioned. 


6 


ASSESSMENT  AND  TAXATION  OF  TELEPHONE  COMPANIES. 

§ 13  Property  Assessed  by  Tax  Commission]  All  property  real 
and  personal,  belonging  to  any  telephone  company  in  this  state, 
and  used  exclusively  in  the  operation  and  maintenance  of  its 
lines  in  this  state,  shall  be  assessed  for  the  purpose  of  taxation 
by  the  Tax  Commission,  and  not  otherwise. 

§ 14.  Statement  Furnished  by  Companies  to  Tax  Commis- 
sion.] It  shall  be  the  duty  of  the  president,  secretary,  general 
manager  or  superintendent  of  every  telephone  company  doing 
business  in  this  state,  to  furnish  to  the  Tax  Commission,  on  or 
before  the  first  day  of  June,  each  year,  a report  under  oath  on 
the  forms  furnished  and  according  to  the  instructions  issued  by 
the  Tax  Commission,  with  reference  to  the  property  owned, 
leased  or  controlled  on  the  first  day  of  May  of  the  year  for  which 
the  report  is  made. 

1.  With  reference  to  property  without  corporate  limits  of 
towns,  or  cities,  exclusive  of  all  exchanges,  or  central  office 
equipment,  the  statement  shall  show  the  following  items : 

(a)  The  counties  of  this  state  in  which  the  company  mak- 
ing the  report  owns  or  operates  any  line  or  lines,  arranged  in 
alphabetical  order. 

(b)  The  number  of  mites  of  pole- limes,  whether  rural  or 
toll  or  both  and  with  a detailed  description  of  the  construction  of 
such  lines,  and  the  cost  of  construction,  together  with  the  pres- 
ent or  depreciated  value  of  such  line  or  lines  in  each  county. 

2.  Said  report  shall  give  the  following  items  of  informa- 
tion concerning  any  and  all  exchanges  owned  or  operated  by  the 
reporting  company. 

(a)  The  location  of  all  exchanges  in  each  county, 
with  the  names  of  the  cities  and  towns  in  each  county  and  the 
counties  arranged  in  alphabetical  order. 

(b)  A description  in  detail  of  the  construction  and  equip- 
ment of  each  exchange,  with  thie  cost  of  construction  and  equip- 
ment, and  the  present  or  depreciated  value. 

(c)  A description  of  each  tract  or  parcel  of  real  estate  and 
any  and  all  buildings  thereon,  owned  and  used  exclusively  for 
telephone  purposes,  with  the  present  cash  value  of  each  tract  and 
improvements  thereon. 

(d)  The  present  cash  value  of  any  and  all  franchises  or 
permits  under  which  the  reporting  company  does  business  in  any 
city  or  town. 

(e)  All  other  property  used  exclusively  in  the  operation 


and  maintenance  of  the  telephone  business  of  the  reporting  com- 
pany. 

3.  Said  report  shall  show  the  following  details  concern- 
ing the  financial  organization  and  operation  of  the  company: 

(a)  The  amount  of  capital  stock  authorized  and  the  amount 
issued  as  preferred  stock  or  as  common  stock,  with  the  present 
actual  cash  value  of  the  same. 

(b)  All  assets  and  liabilitiieis. 

(c)  All  receipts  and  disbursements. 

The  statement  shall  include  such  other  facts  and  information 
as  the  Tax  Commission  may  require. 

§ 15.  Penalty  for  Failure  to  Furnish  Statement.]  In  case  any 
telephone  company  fails  to  make  the  report  herein  required,  on 
or  before  June  1st,  of  each  year,  the  Tax  Commission  at  its  discre- 
tion, may  add  twenty-five  per  cent  to  the  assessable  value  of  the 
property  of  such  company. 

§ 16.  Additional  Information.]  For  the  purpose  of  aiding  the 
Tax  Commission  in  making  an  assessment  of  the  property  of  tele- 
phone companies,  it  is  hereby  made  the  duty  of  the  board  of  rail- 
road commissioners  to  collect  information  and  facts  concerning 
the  value  of  property  of  each  telephonic  company  in  this  state, 
including  the  value  of  the  franchises  if  any  and  to  make  an  esti- 
mate of  the  value  thereof,  and  to  make  and  file  with  the  Tax 
Commission  on  or  before  the  first  day  of  June  of  each  year,  a 
written  and  detailed  report  of  such  facts,  information  and  esti- 
mate, and  for  the  purpose  of  securing  facts  and  information 
said  board  is  hereby  authorized  to  inspect  the  books  and  records 
and  property  of  said  companies, and  employ  an  expert  when 
deemed  necessary,  whose  compensation  shall  first  be  fixed  by 
said  board  of  railroad  commissioners.  Failure  to  furnish  such 
report,  however,  shall  in  no  manner  invalidate  the  assessment  or 
tax. 

§ 17.  Assessment — How  and  When  Made — Notice.]  The  Tax 
Commission  shall  assess  the  property  of  all  telephone  companies 
on  the  fifth  day  of  Jtly  of  each  year.  In  making  such  assess- 
ment the  Tax  Commission  shall  consider  all  the  reports,  facts, 
information  filed,  with  any  other  information  obtainable,  con- 
cerning the  value  of  the  property  of  all  telephone  companies  and 
may  add  any  property  omitted  from  the  return  of  the  companies. 
In  making  such  assessment,  which  shall  be  with  reference  to 
value  and  ownership  on  May  first  of  the  year  for  which  the  as- 
sessment is  made,  the  Tax  Commission  shall  take  into  consider- 
ation, among  other  things,  the  amount  of  gross  learnings  and  net 

8 


incomes,  and  the  value  to  each  telephone  company  of  its  fran- 
chises, rights  and  privileges,  granted  under  the  laws  of  this  state 
to  do  business  in  this  state.  In  making  said  assessment  the  Tax 
Commision  shall  fix  a value  on  all  the  property  of  each  company 
which  is  situated  within  the  corporate  limits  of  any  city  or  town, 
and  any  and  all  exchanges  maintained  by  the  company.  The 
Tax  Commission  shall  also  fix  the  assessed  value  per  miliei  of 
each  class  of  the  pole  line  or  lines  of 
each  company  in  each  county  in  the  state,  which  valuation  shall 
be  the  average  value  of  each  class  of  lines  of  the  company  in 
such  county,  without  corporate  limits.  A separate  valuation 
shall  be  made  for  each  exchange  not  located  wdthin  corpor- 
ate limits,  but  such  valuation  or  valuations  shall  be 
subject  to  the  levy  hereinafter  provided  for  property 
without  corporate  limits.  After  the  assessment  is  made  the  Tax 
Commission  shall  give  notice  by  mail  to  the  officers  of  each  tele- 
phone company  making  return  to  the  Tax  Commission,  setting 
out  such  assessment  and  fixing  a datiei  at  least  ten  days  in  ad- 
vance when  the  representatives  of  any  telephone  company,  so 
desiring  may  appear  before  the  Tax  Commission  and  be  heard 
in  all  matters  relating  to  the  correctness  of  the  assessment  of 
the  property  of  said  company,  subject  to  such  rules  for  the  con- 
duct of  the  hearing  as  the  Tax  Commission  may  prescribe.  After 
such  date  of  hearing,  and  on  or  before  the  fourth  Monday  of 
August,  the  Tax  Commission  shall  finally  equalize  thie  assess- 
ments and  notify  each  company  thereof  by  mail.  The  Tax  Com- 
mission shall  certify  the  values  finally  determined  to  the  County 
Auditor  of  each  county  in  which  the  company  assessed  owns 
property. 

§ 18.  Rates  of  Taxation.]  All  telephone  property  so  assess- 
ed by  the  Tax  Commission  shall  be  taxed  in  the  following  man- 
ner. Property  within  corporate  limits  shall  be  subject  to  all  taxes 
that  other  property  within  the  same  corporate  limits  is  sub- 
ject to  for  the  current  year.  Property  without  corporate  limits 
shall  be  subject  to  a rate  of  taxation  which  shall  be  equal  to  the 
average  rate  of  taxation  borne  by  other  property,  outside  the  cor- 
porate limits  for  the  current  year  which  rate  shall  be  the  average 
rate  of  all  state,  county,  school,  municipal,  road,  bridge  and  other 
local  taxes  on  other  property  which  tax  so  levied  and  extended 
shall  be  in  lieu  of  all  other  taxes. 

§ 19.  Extension  and  Collection  of  Taxes.]  The  county  audi- 
tor shall  extend  the  above-mentioned  taxes  against  the  assess- 
ment certified  to  him  by  the  Tax  Commission  in  a book  to  be  call- 

9 


ed  uThe  Telephone  Tax  Book,”  and  shall  make  and  deliver  a du- 
plicate of  such  telephone  book  to  the  county  treasurer  and  the 
county  treasurer  shall  be  charged  with  the  collection  of  said  tele- 
phone tax.  When  taxes  on  telephone  property  located  within  an 
incorporated  city  or  town  are  collected  the  amount  due  each  city, 
incorporated  town  or  school  district  shall  be  paid  over  by  the 
county  treasurer  to  the  treasurer  of  such  city,  town  or  school  dis- 
trict and  the  treasurer  shall  credit  the  remainder  to  the  several 
state  and  county  funds.  When  collecting  taxes  on  property  lo- 
cated without  the  corporate  limits  of  any  city  or  town  the 
treasurer  shall  use  a tax  receipt  to  be)  called  the  “Telephone  Tax 
Receipt”  and  shall  credit  the  proper  amount  to  the  state 
funds  and  the  balance  to  the  county  general  fund. 

§ 20.  Enforcement  of  Collection  of  Taxes.]  All  laws  in  force 
relating  to  the  enforcement  of  the  payment  of  delinquent  taxes 
shall  be  applicable  to  all  taxes  levied  under  the  provisions  of  this 
act.  And  whenever  any  taxes  levied  under  the  provisions  of 
this  act  shall  become  delinquent,  the  county  treasurer  having 
control  of  such  delinquent  taxes,  may  proceed  to  collect  the 
same  in  the  same  manner  and  with  the  same  right  and  power  as 
the  sheriff  under  execution,  except  that  no  process  shall  be  nec- 
essary to  authorize  him  to  sell  any  property  belonging  to  any  tel- 
ephone company  for  the  collection  of  said  taxes. 

ASSESSMENT  AND  TAXATION  OF  TELEGRAPH  COMPANIES. 

(H.  B.  212) 

1917 

AN  ACT  Entitled,  An  Act  For  the  Assessment  and  Taxation  of  the  ‘Proper- 
ty of  Telegraph  Companies  Used  in  the  Telegraph  Business  of  This 
State. 

Be  It  Enacted  by  the  Legislature  of  the  State  of  South  Dakota : 

§ 1.  Any  person,  corporation,  association,  company  or  co- 
partnership owning  or  operating  any  telegraph  line  in  this  state 
with  appliances  for  the  transmission  of  messages  and  engaged 
in  the  business  of  furnishing  telegraph  service  for  compensation 
as  owner,  lessee  or  otherwise,  shall  be  deemed,  held  and  known 
as  a Telegraph  Company. 

§ 2.  Every  Telegraph  Company  doing  business  in  this  state 
shall  file  with  the  Tax  Commission,  on  or  before  the  first  day 
of  June  each  year,  a statement  verified  by  the  oath  of  an  officer 
or  agent  of  such  company,  with  reference  to  the  business  and 
property  of  the  company  for  the  year  ending  December  31st, 
next  preceding,  as  follows: 

First. — The  name  of  the  company  and  under  the  laws  of 
what  state  or  country  organized. 

10 


Second. — The  location  of  its  principal  office. 

Third. — The  name  and  post-office  address  of  the  president, 
secretary,  auditor,  treasurer  and  superintendent  or  general  man- 
ager. 

Fourth. — The  name  and  post-office  address  of  the  chief  of- 
ficer or  managing  agent  of  the  company  in  this  state. 

Fifth. — The  number  of  shares  of  capital  stock. 

Sixth. — The  par  value  and  market  value  or,  if  there  be  no 
market  value,  the  actual  value  of  the  shares  of  stock  on  the  31st 
day  of  December  of  the  year  in  which  the  report  is  made. 

Seventh.  A statement  of  the  gross  earnings  from  the  tele- 
graph business,  for  the  year  ending  the  31st,  day  of  December 
in  the  year  for  which  the  report  is  made. 

Eighth.  A statement  of  the  net  income  from  the  telegraph 
business,  for  the  year  ending  the  31st,  day  of  December  in  the 
year  for  which  the  report  is  made. 

Ninth.  A detailed  statement  of  the  real  estate  owned  by  the 
company  in  this  state,  where  situate  and  the  value  thereof. 

Tenth.  A detailed  statement  of  the  personal  property,  in- 
cluding moneys  and  credits,  owned  by  the  company  in  this  state 
on  the  30th  day  of  April  in  the  year  in  which  the  report  is  made, 
where  situate  and  the  value  thereof. 

Eleventh.  The  total  value  of  the  real  estate  owned  by  the 
company  outside  of  South  Dakota; 

Twelfth.  The  total  value  of  the  personal  property  of  the 
company  situate  outside  of  this  state. 

Thirteenth.  The  whole  length  of  the  lines  and  the  length 
of  so  much  of  the  lines  as  are  within  this  state,  which  lines 
shall  include  what  said  telegraph  company  controls  or  uses,  as 
owner,  leasee  or  otherwise. 

The  tax  commission  shall  have  the  power,  for  good  cause 
shown,  to  extend  the  time  within  which  the  statement  prescribed 
by  this  section  must  be  filed. 

§ 3.  Such  other  facts  or  information  may  be  furnished  as 
the  Telegraph  Company  may  deem  material  upon  the  question  of 
the  taxable  value  of  its  property  within  this  state;  and  shall 
furnish  such  other  facts  or  information  as  the  Tax  Commission 
shall  call  for. 

§ 4.  Blanks  for  making  the  above  statement  shall  be  pre- 
pared and  furnished  said  companies  by  the  Tax  Commission. 

§ 5.  If  any  Telegraph  Company  shall  knowingly  make  a 
false  statement  in  any  material  respect,  it  shall  forfeit  to  the 
state  of  South  Dakota  not  less  than  $200.00  nor  more  than  $1,- 
000.00  to  be  recovered  in  the  name  of  the  state  by  the  Attorney 
General  in  any  court  of  competent  jurisdiction. 

Any  telegraph  company  failing  to  fde  the  statement  afore- 
said, shall  forfeit  the  sum  of  $50.00  per  day,  to  be  recovered 

11 


by  suit  brought  in  any  circuit  court  of  the  state  by  the  Attorney 
General  in  the  name  of  the  State;  provided,  however,  that  if  any 
Telegraph  Company  shall  make  an  attempt  in  good  faith  to 
comply  with  the  provisions  of  this  Act  in  the  furnishing  of  such 
statement,  it  shall  not  be  subject  to  such  penalty  until  after  the 
Tax  Commission  shall  have  given  such  Telegraph  Company  for- 
mal written  notice  of  any  defect  which  may  exist  in  the  state- 
ment filed  by  such  company,  by  registered  mail,  and  such  com- 
pany shall  have  failed  for  a period  of  twenty  day£  to  file  an 
amended  statement  correcting  such  defect. 

The  penalties  hereinbefore  provided  shall,  when  collected, 
be  paid  into  the  general  fund  of  the  state.  In  addition,  the  Tax 
Commission  may,  at  its  discretion,  add  twenty-five  per  cent  to 
the  assessable  value  of  the  property  of  such  company  for  fail- 
ure to  make  the  report  required  on  the  specified  date. 

§ 6.  If  any  Telegraph  Company  shall  fail  to  make  report 
required  of  it,  the  Tax  Commission  shall  proceed  upon  the  best 
information  it  may  be  able  to  obtain,  to  make  a statement  for 
such  company  of  the  facts  which  should  have  been  so  reported, 
and  shall  notify  such  company  by  registered  letter  of  its  action 
in  that  behalf. 

§ 7.  The  Tax  Commission  shall  meet  annually  on  the  sec- 
ond Monday  in  July  of  each  year  for  the  purpose  of  assessing  such 
Telegraph  Companies.  The  ownership  and  valuation  of  the  as- 
sessment shall  be  as  of  the  first  day  of  May  of  the  year  for  which 
the  assessment  is  made. 

§ 8.  The  Tax  Commission  shall  carefully  consider  all  re- 
ports and  statements  made  as  hereinbefore  provided,  all  other 
facts  and  evidence  collected  or  available  and  any  and  all  other 
matters  necessary  to  enable  the  Tax  Commission  to  make  a just 
and  equitable  assessment  of  said  property.  The  Tax  Commission 
may  change  the  valuation  given  -by  the  Telegraph  Company,  or 
add  any  property  omitted  therefrom,  and  shall  proceed  to  deter- 
mine the  true  and  full  cash  value  in  money  of  the  entire  property 
of  each  of  such  Telegraph  Companies  in  this  state,  according  to 
the  following  rule: 

The  Tax  Commission  shall  be  guided,  in  ascertaining  the 
value  of  the  property  subject  to  taxation  in  this  state,  by  the  pro- 
portion which  the  number  of  miles  of  telegraph  lines  controlled 
or  used  by  said  Telegraph  Company  as  owner,  lessee  or  other- 
wise, within  this  state,  bears  to  the  entire  mileage  of  telegraph 
lines  controlled  or  used  by  said  company,  as  owner,  lessee  or 
otherwise,  both  within  and  without  this  state;  provided,  that  if 
it  shall  be  made  to  appear  to  the  Tax  Commission  that  there  is 
a substantial  difference  in  the  character  of  a telegraph  compa- 
ny’s property-  used  in  its  telegraph  business,  as  between  that 
within  and  that  without  this  state,  the  Tax  Commission  shall  be 

12 


authorized  to  take  such  fact  into  consideration  in  order  to  correct 
and  equalize  such  difference. 

§ 9.  The  Tax  Commission  shall  give  ten  days  notice  by 
registered  mail  to  each  Telegraph  Company  of  the  assessment 
made  upon  such  company,  which  notice  shall  specify  a date  upon 
which  the  Telegraph  Company  may  appear  before  the  Tax  Com- 
mission and  he  heard  in  all  matters  relating  to  the  correctness 
of  the  assessment  made,  after  which  hearing,  and  on  or  before 
the  4th  Monday  of  August  next  following,  the  Tax  Commission 
shall  equalize  the  assessment  and  notify  each  Telegraph  Com- 
pany by  registered  mail  of  the  amount  at  which  such  assessment 
shall  have  been  equalized. 

The  Tax  Commission  shall  then  proceed  to  divide  and  appor- 
tion said  assessment  to  the  various  counties  of  the  state  in  which 
such  Telegraph  Company  conducts  its  business  according  to  the 
mileage  in  each  of  said  counties. 

§ 10*  The  Tax  Commission  shall,  on  or  before  the  fourth 
Monday  in  August,  transmit  to  the  County  Auditor  of  each  county 
through  which  any  Telegraph  Company  conducts  its  business,  a 
statement  showing  the  mileage  of  such  Telegraph  Company  in 
such  county,  the  value  per  mile  and  the  total  amount  thereof. 
The  County  Auditor  shall  thereupon  apportion  such  value  to  the 
various  taxing  districts  of  the  county  in  accordance  with  the 
mileage  in  each  taxing  district,  and  the  County  Auditor  shall  add 
such  asssessment  to  the  tax  lists  of  each  of  such  taxing  districts 
and  shall  spread  the  tax  levies  in  each  taxing  district  upon  such 
assessments,  the  same  as  upon  the  assessments  of  all  other  prop- 
erty. The  taxes  shall  become  due  and  payable  at  the  same  time 
and  in  the  same  manner  as  other  taxes.  The  County  Treasurer 
shall  collect  the  taxes  so  levied  upon  the  Telegraph  Companies 
in  the  same  manner  as  other  taxes  are  collected. 

§ 11.  Upon  failure  to  pay  the  tax  for  a period  of  thirty 
days  after  the  same  shall  have  become  due  there  shall  be  added 
a penalty  of  five  per  cent  of  the  amount  of  the  tax,  together 
with  interest  at  the  rate  of  one  per  cent  per  month  from  the 
time  the  tax  becomes  due  until  paid. 

§ 12.  In  case  any  Telegraph  Company  shall  refuse  or  neg- 
lect, for  a period  of  thirty  days  after  the  same  shall  have  be- 
come delinquent,  to  pay  any  tax  levied  against  it  in  any  tax- 
ing district  of  the  state,  the  County  Treasurer  of  the  county  in 
which  such  taxing  district  is  located  shall  have  the  power,  in 
addition  to  the  remedies  provided  by  law,  for  the  collection  of 
personal  property  taxes,  to  institute  and  maintain  an  action  in 
the  circuit  court  of  his  county,  against  the  Telegraph  Company,  to 
collect  the  tax  with  penalties  and  interest,  as  provided  by  law. 
in  any  such  action  it  shall  be  sufficient  for  the  Treasurer  to 
allege  in  his  complaint  that  the  taxes  stand  charged  upon  his 


books  against  the  Telegraph  Company,  that  the  same  are  due 
and  unpaid,  and  that  a debt  is  hereby  created  and  that  the  Tele- 
graph Company  is  indebted  in  the  amount  appearing  to  be  due 
on  the  Treasurer’s  books.  The  Treasurer’s  books  shall  be  re- 
ceived as  prima  facie  evidence  on  the  trial  of  the  action  of  the 
amount  and  validity  of  such  taxes  appearing  due  and  unpaid 
thereon,  and  of  the  non-payment  of  the  same.  If,  on  the  trial 
of  the  action,  it  shall  be  found  that  the  Telegraph  Company  is 
so  indebted,  judgment  shall  be  rendered  in  favor  of  the  Treasurer 
prosecuting  such  action,  for  the  taxes,  penalties  and  for  costs 
as  in  other  actions.  The  defendant  may  set  up  by  way  of  an- 
swer any  defense  which  it  may  have  to  the  collection  of  said 
taxes.  If  the  defendant  claims  the  taxes  to  -be  void,  the  court 
must,  in  the  action,  ascertain  the  just  amount  of  taxes  due  for 
the  year,  for  which  it  is  claimed  the  taxes  are  delinqeunt,  and, 
if  in  its  opinion  the  assessment  or  any  subsequent  proceeding 
has  been  rendered  void  or  voidable,  by  the  omission  or  commis- 
sion of  any  act  required  or  prohibited,  order  it  re-assessed  by  the 
Tax  Commission,  who  shall  thereupon  render  judgment  for  the 
just  amount  of  taxes  due  from  the  defendant  for  that  year  or 
years. 

§ 13.  The  taxes  levied  upon  the  property  of  Telegraph 
Companies  used  in  the  business  in  this  state,  under  the  provi- 
sions of  this  Act,  shall  be  in  lieu  of  all  other  taxes  in  this  state, 
and  in  all  of  the  taxing  districts  thereof ; except,  however,  that 
nothing  in  this  Act  shall  be  so  construed  as  to  prevent  the  local 
assessment  and  taxation  of  any  and  all  property  of  such  Tele- 
graph Companies  not  actually  and  necessarily  used  in  the  con- 
duct and  operation  of  the  telegraph  business. 

§ 14.  Every  Telegraph  Company  shall  forthwith  file  with 
the  Tax  Commission  the  appointment  of  some  elector  of  this 
state  as  its  agent  for  service  of  all  notices,  summonses  or  other 
papers  authorized  or  required  to  be  served  in  accordance  with 
the  provisions  of  this  Act.  Such  appointment  shall  contain  the 
name,  residence  and  postoflice  address  of  such  agent.  From  and 
after  filing  such  appointment,  all  notices,  summonses  or  other 
papers  required  by  this  Act  to  be  served  upon  the  Telegraph 
Companies  may  be  served  upon  such  agent,  and  all  notices  or 
other  papers  required  by  this  Act  to  be  sent  by  mail  to  such  Tel- 
egraph Company  may  be  sent  by  mail  to  such  agent,  so  long  as 
such  agent  shall  continue  to  reside  in  this  state  and  until  his 
appointment  shall  have  been  revoked. 

§ 15.  Section  21,  22,  23,  24,  25,  26,  27,  28  and  29  of  chapter 
100  of  the  laws  of  1915,  and  all  other  Acts  or  parts  of  Acts  in 
conflict  herewith  are  hereby  repealed. 

§ 16.  There  being  no  adequate  law  in  this  state  for  the 
assessment  and  taxation  of  Telegraph  Companies,  an  emergency 

14 


is  hereto y declared  to  exist,  and  this  act  shall  toe  in  force  and  ef- 
fect from  and  after  its  passage  and  approval. 

Approved  Feb.  27,  1917. 


(S.  B.  54) 

1917 

ASSESSMENT  AND  TAXATION  OF  EXPRESS  COMPANIES 

AN  ACT  Entitled,  An  Act  For  the  Assessment  and  Taxation  of  the  Pro- 
perty of  Express  Companies  Used  in  the  Express  Business  in  This 

State. 

Be  It  Enacted  by  the  Legislature  of  the  State  of  South  Dakota : 

§ 1.  Every  corporation,  association,  partnership  or  person 
transacting  an  express  business  over  any  line  of  railroad  in 
this  state,  shall  be  deemed  to  be  an  express  company  within 
the  provisions  of  this  Act,  provided,  however,  that  this  Act 
shall  not  be  held  to  apply  to  any  railroad  company  transacting 
an  express  business  over  its  own  lines  of  railroad. 

§ 2.  Every  express  company  doingtousiness  in  this  state  shall 
file  with  the  Tax  Commission,  on  or  before  the  1st  day  of 
June  each  year,  a statement  verified  by  the  oath  of  an  officer 
or  agent,  with  reference  to  the  business  of  the  company  dur- 
ing its  fiscal  year  ending  December  31st,  next  preceding,  as 
follows: 

1.  The  name  of  the  company. 

2.  The  nature  of  the  company,  whether  a person  or  per- 
sons, association  or  corporation,  and  under  the  laws  of  what 
state  or  country  organized. 

3.  The  location  of  its  principal  office. 

4.  The  name  and  postoffice  address  of  the  president,  sec- 
retary, auditor,  treasurer  and  superintendent  or  general  man- 
ager. 

5.  The  name  and  post  office  address  of  the  chief  officer 
or  managing  agent,  if  any,  of  South  Dakota. 

6.  The  amount  of  the  capital  stock  of  the  company,  and 
the  number  of  shares  into  which  the  same  is  divided,  or  if  the 
company  have  no  capital  stock,  then  the  number  of  shares  or 
interests  into  which  it  is  divided. 

7.  The  par  and  market  values,  or  if  there  be  no  market 
value,  the  actual  value  of  all  of  the  shares  of  capital 
stock  invested  in  the  business,  together  with  the  market  quota- 
tion for  said  shares  of  stock,  if  there  is  such  market  quota- 
tion. 

If  the  company  have  no  capital  stock,  then  specify  in 
what  manner  the  capital  stock  thereof  is  divided,  and  in 

15 


what  manner  such  holdings  are  evidenced,  together  with  the 
full  and  true  cash  value  thereof. 

8.  A description  and  full  cash  value  of  all  the  real 
estate  owned  by  the  company  in  South  Dakota,  designating 
that  used  in  the  express  business,  and  that  not  so  used. 

9.  A full  and  correct  inventory  at  the  true  cash  value  of 
all  the  personal  property,  including  moneys  and  credits,  owned 
by  the  company  in  South  Dakota,  designating  that  used  in  the 
express  business,  and  that  not  so  used. 

10.  The  total  true  cash  value  of  the  real  estate  owned 
by  the  company  and  situate  outside  of  South  Dakota,  and  used 
directly  in  the  conduct  of  the  express  business. 

11.  The  total  true  cash  value  of  the  personal  property 
owned  by  the  company  and  situate  outside  of  South  Dakota, 
and  used  directly  in  the  conduct  of  the  express  business. 

12.  The  total  cash  value  of  the  real  estate  owned  by  the 
company  and  situate  outside  of  South  Dakota,  and  not  used 
directly  in  the  conduct  of  the  express  business. 

13.  The  total  cash  value  of  the  personal  property  owned 
by  the  company  and  situate  outside  of  South  Dakota,  and  not 
used  directly  in  the  conduct  of  the  express  business. 

14.  The  total  mileage,  other  than  ocean  mileage,  over  which 
the  company  conducts  an  express  business. 

15.  The  mileage  over  which  the  company  conducts  an  ex- 
press business  in  the  state,  the  mileage  in  each  county  and  the 
mileage  in  each  taxing  district  of  each  county  in  the  state. 

16.  The  total  gross  earnings  on  all  lines  in  the  conduct 
of  the  express  business. 

17.  The  total  gross  operating  expenses  on  all  lines  in  the 
conduct  of  the  express  business. 

18.  The  total  net  income  on  all  lines  in  the  conduct  of 
the  express  business. 

19.  The  total  gross  earnings  on  all  lines  in  South  Dakota, 
in  the  conduct  of  the  express  business. 

20.  The  total  amount  paid  Railroad  companies  for  Express 
privileges  on  all  lines  in  the  conduct  of  the  express  business. 

21.  The  total  amount  paid  Railroad  companies  for  Express 
privileges  on  all  lines  in  South  Dakota  in  the  conduct  of  the 
express  business. 

The  Tax  Commission  shall  have  the  power,  for  good  cause 
shown,  to  extend  the  time  within  which  the  statement  pre- 
scribed by  this  section,  must  be  filed. 

§ 3.  Such  other  facts  or  information  may  be  furnished  as  the 

16 


company  may  deem  material  upon  the  question  of  the  taxable 
value  of  its  property  within  the  state;  and  the  company  shall 
furnish  such  other  facts  or  information  as  the  Tax  Commission 
shall  call  for.  The  Tax  Commission  may  cause  an  examina- 
tion to  be  made  of  the  books  of  any  express  company  for  the 
purpose  of  determining  the  accuracy  and  truth  of  any  statement 
filed  by  said  company.  It  shall  have  the  power  to  require  the 
president,  secretary,  treasurer,  receiver,  superintendent  or  man- 
aging agent,  or  other  officer,  or  employe  or  agent,  to  attend 
before  the  commission  or  any  member  thereof,  and  bring  with 
him  for  inspection  any  books  or  papers  of  such  company  in 
his  possession,  custody  or  control,  and  to  testify  under  oath 
touching  any  matter  relating  to  the  business,  property,  mon- 
eys or  credits,  and  the  value  thereof,  of  such  company;  any 
member  of  the  Tax  Commission  is  authorized  and  empowered 
to  administer  such  oath. 

§ 4.  Blanks  for  making  the  above  statement  shall  be  pre- 
pared and  furnished  said  companies  by  the  Tax  Commission. 

§ 5.  If  any  express  company  shall  knowingly  make  a false 
statement,  in  any  material  respect,  it  shall  forfeit  to  the  state 
of  South  Dakota  not  less  than  $200.00  nor  more  than  $1,000  to 
be  recovered  in  the  name  of  the  state  by  the  Attorney  General, 
in  any  court  of  competent  jurisdiction.  Any  express  company 
failing  to  file  the  statement  aforesaid,  shall  forfeit  the  sum  of 
$50.00  per  day,  to  be  recovered  by  suit  brought  in  any  circuit 
court  of  the  state  by  the  Attorney  General  in  the  name  of  the 
state;  provided,  however,  that  if  any  express  company  shall 
make  an  attempt  in  good  faith  to  comply  with  the  provisions 
of  this  Act  in  the  furnishing  of  such  statement,  it  shall  not  be 
subject  to  such  penalty  until  after  the  Tax  Commission  shall 
have  given  such  express  company  formal  written  notice  of 
any  defect  which  may  exist  in  the  statement  filed  by  such 
company,  by  registered  mail,  and  such  company  shall  have 
failed  for  a period  of  twenty  days  to  file  an  amended  state- 
ment correcting  such  defect.  The  penalties  hereinbefore  pro- 
vided shall,  when  collected,  be  paid  into  the  general  fund  of 
the  state.  In  addition,  the  Tax  Commission  may,  in  its  dis- 
cretion, add  twenty-five  per  cent  to  the  assessable  value  of 
the  property  of  such  company  for  failure  to  make  the  report 
required  on  the  specified  date. 

§6.  If  any  company  shall  fail  to  make  report  required  of  it,  the 
Tax  Commission  shall  proceed  upon  the  best  information  it 
may  be  able  to  obtain,  to  make  a statement  for  such  com- 

17 


pany  of  the  facts  which  should  have  been  so  reported,  and 
shall  notify  such  company  by  registered  letter  of  its  action  in 
that  behalf. 

§ 7.  The  Tax  Commission  shall  meet  annually  upon  the  2nd 
Monday  in  July  of  each  year  for  the  purpose  of  assessing  ex- 
press companies.  The  ownership  and  valuation  of  the  assess- 
ment shall  be  as  of  the  first  day  of  May  for  the  year  for  which 
the  assessment  is  made. 

The  Commission  shall  carefully  consider  all  reports  and 
statements  made  as  hereinbefore  provided,  all  other  facts  and 
evidence  collected  or  available,  and  any  and  all  other  matters 
necessary  to  enable  the  Tax  Commission  to  make  a just  and 
equitable  assessment  of  said  property,  and  shall  proceed  to 
determine  the  true  and  full  cash  value  in  money  of  the  entire 
property  of  each  of  such  express  companies  in  this  state,  ac- 
cording to  the  following  rule: 

(a)  It  shall  find,  ascertain  and  determine  the  true  " sh 
value  in  money  of  the  entire  amount  of  the  capital  stock  of 
such  express  company,  or  if  it  have  no  capital  stock,  the  full, 
true  and  cash  value  of  the  capital  of  said  company  in  what- 
ever manner  the  same  may  be  divided;  and  from  the  amount  so 
obtained  and  determined  it  shall  deduct  the  value  of  all  its 
real  and  personal  property  not  in  use  in  the  conduct  of  the 
express  business  whether  within  or  without  this  state.  The 
remainder  shall  be  taken  and  considered  as  the  full  and  true 
cash  value  of  the  capital  stock  of  such  company  invested  in 
its  express  business. 

(b)  The  Tax  Commission  shall  then  divide  the  amount 
so  obtained  by  the  total  number  of  miles  of  routes  over  which 
the  company  did  business,  not  including  ocean  mileage,  to 
obtain  the  value  per  mile,  and  shall  then  multiply  the  value 
per  mile  thus  obtained,  by  the  total  number  of  miles  of  routes 
within  this  state,  and  the  result  shall  be  taken  and  con- 
sidered as  the  full  and  true  cash  value  of  the  property  of 
such  company  subject  to  assessment  and  taxation  in  this  state. 

Provided,  that  if  it  shall  be  made  to  appear  to  the  Tax 
Commission  that  there  is  a substantial  difference  in  the 
character  of  an  express  company’s  property  used  in  its  ex- 
press business,  as  between  that  within  and  that  without  this 
state,  the  Tax  Commission  shall  be  authorized,  and  it  shall  be 
its  duty,  to  take  such  fact  into  consideraion  and  to  vary  the 
above  rule  as  that  may  be  necessary,  in  order  to  correct  and 
equalize  such  difference. 


18 


§ 8.  The  Tax  Commission  shall  give  ten  days’  notice  by  regis- 
tered mail  to  each  express  company  of  the  assessment  made 
upon  such  company,  which  notice  shall  specify  a date  upon 
which  the  express  companies  may  appear  before  the  Tax 
Commission  and  be  heard  in  all  matters  relating  to  the  cor- 
rectness of  the  assessments  made  upon  them,  after  which 
hearing,  and  on  or  before  the  first  Monday  in  August  next 
following,  the  Tax  Commission  shall  equalize  the  assessment 
and  shall  notify  each  express  company  by  registered  mail 
of  the  amount  at  which  such  assessment  shall  have  been 
equalized. 

The  Tax  Commission  shall  then  proceed  to  divide  and  ap- 
portion said  assessment  to  the  various  counties  of  the  state 
in  which  each  express  company  conducts  an  express  business, 
according  to  the  mileage  in  each  of  said  counties. 

§ 9.  The  Tax  Commission  shall,  not  earlier  than  the  third 
nor  later  than  the  fourth  Monday  in  August  of  each  year 
transmit  to  the  County  Auditor  of  each  county  through  which 
any  express  company  conducts  its  express  business,  a state- 
ment showing  the  mileage  of  said  express  company  in  such 
county,  the  value  per  mile  and  the  total  amount  thereof.  The 
County  Auditor  shall  thereupon  apportion  such  value  to  the 
various  taxing  districts  of  the  county,  in  accordance  with  the 
mileage  of  each  company  within  each  taxing  district,  which 
statement  of  mileage  shall  be  furnished  by  the  Tax  Commission, 
and  shall  add  such  assessment  to  the  assessment  books  of  each 
of  such  taxing  districts  and  shall  spread  the  tax  levies  in 
such  taxing  districts  upon  such  assessments  the  same  as  upon 
the  assessments  of  all  other  property.  The  taxes  shall  become 
due  and  payable  at  the  same  time  and  in  the  same  manner  as 
other  taxes.  The  county  treasurer  shall  collect  the  taxes  so 
levied  from  the  express  companies  in  the  same  manner  as  other 
taxes  are  collected. 

Each  express  company  shall  on  or  before  the  first  day 
of  July  in  the  year  for  which  the  assessment  is  made,  file 
with  the  Tax  Commission  a verified  statement  showing  the 
total  mileage  over  which  it  conducted  business  in  this  state 
on  the  preceding  first  day  of  May,  in  each  county  and  each 
taxing  district  thereof. 

§ 10.  Upon  failure  to  pay  the  tax  for  a period  of  thirty  days 
after  the  same  shall  have  become  delinquent  there  shall  be  added 
to  such  tax  a penalty  of  five  per  cent  of  the  amount  of  the 
tax,  together  with  interest  at  the  rate  of  one  per  cent  a 
month  from  the  time  the  tax  became  due  until  paid. 

19 


§ 11.  In  case  any  express  company  shall  refuse  or  neglect,  for 
thirty  days  after  the  same  shall  have  become  delinquent,  to 
pay  any  tax  levied  against  it  in  any  taxing  district  of  the 
state,  the  county  treasurer  of  the  county  in  which  such  tax- 
ing district  is  situated  shall  have  the  power  in  addition  to 
the  remedies  provided  by  law  for  the  collection  of  personal 
property  taxes,  to  institute  and  maintain  an  action  in  the 
circuit  court  of  his  county,  against  the  express  company 
to  collect  the  tax  with  penalties  and  interest,  as  provided 
by  law.  In  any  such  action  it  shall  be  sufficient  for  the 
treasurer  to  allege  in  his  complaint  that  the  taxes  stand 
charged  upon  his  books  against  the  express  company,  that 
the  same  are  due  and  unpaid,  and  that  a debt  is  thereby 
created  and  that  the  express  company  is  indebted  in  the  amount 
appearing  to  he  due  on  the  treasurer’s  books.  The  treasurer’s 
books  shall  be  received  as  prima  facie  evidence  on  the  trial 
of  the  action  of  the  amount  and  validity  of  such  taxes  appear- 
ing due  and  unpaid  thereon,  and  of  the  non-payment  of  the 
same.  If,  on  the  trial  of  the  action,  it  shall  be  found  that  the  ex- 
press company  is  so  indebted,  judgment  shall  be  rendered  in 
favor  of  the  treasurer  prosecuting  such  action,  for  the  taxes, 
penalties  and  for  costs  as  in  other  actions.  The  defendant 
may  set  up  by  way  of  answer  any  defense  which  he  or  it  may 
have  to  the  collection  of  said  taxes.  If  the  defendant  claims 
the  taxes  to  be  void,  the  court  must,  in  the  action,  ascertain 
the  just  amount  of  taxes  due  for  the  year  for  which  it  is 
claimed  the  taxes  are  delinquent,  and  if,  in  its  opinion,  the 
assessment  or  any  subsequent  proceeding  has  been  rendered 
void,  or  voidable,  by  the  omission  or  commission  of  any  act 
required  or  prohibited,  order  it  reassessed  by  the  Tax  Com- 
mission, and  shall  thereupon  render  judgment  for  the  just 
amount  of  taxes  due  from  the  defendant  for  that  year  or  years. 

§ 12.  The  taxes  levied  upon  the  property  of  express  companies 
used  in  the  express  business  in  this  state,  under  the  provi- 
sions of  this  act  shall  be  in  lieu  of  all  taxes  real  or  personal 
in  this  state,  and  in  all  of  the  taxing  districts  thereof.  Ex- 
cepting, however,  that  nothing  in  this  Act  shall  be  so  con- 
strued as  to  prevent  the  local  assessment  and  taxation  of  all 
property  of  such  express  company,  both  real  and  personal,  not 
actually  and  necessarily  used  in  the  conduct  and  operation  of  the 
express  business. 

§ 13.  Each  and  every  express  company  shall  forthwith  file 
with  the  Tax  Commission  the  appointment  of  some  elector 
of  this  state  as  its  agent  for-  the  service  of  all  notices,  sum- 

20 


monses  and  other  papers  authorized,  or  required  to  be  served 
in  accordance  with  the  provisions  of  this  Act.  Such  appoint- 
ment shall  contain  the  name,  residence  and  post  office  address 
of  the  agent.  From  and  after  filing  such  appointment,  all 
notices,  summonses  or  other  papers  required  by  this  Act  to  be 
served  upon  the  express  company,  may  be  served  upon  such 
agent  and  all  notices  or  other  papers  required  by  this  act  to 
be  sent  by  mail  to  such  express  company  may  be  sent  by  mail 
to  such  agent,  so  long  as  such  agent  shall  continue  to  reside  in 
this  state  and  until  his  appointment  shall  have  been  revoked. 

§ 14.  Every  express  company  which  owned  property  in  this 
state  and  used  the  same  in  this  state  in  the  express  business 
in  the  years  1913,  1914,  1915,  or  1916,  and  which  shall  not 
have  paid  the  taxes  levied  thereon  for  such  year  or  years, 
shall  on  or  before  June  1st,  1917,  file  with  the  Tax  Commission 
a statement  in  the  form  and  manner  provided  for  in  Section  2 
of  this  Act,  for  each  of  such  years.  Such  statement  shall  con- 
tain the  matters  required  to  be  contained  in  the  statement 
provided  for  by  said  Section  2,  for  the  year  ending  upon 
the  31st  day  of  December  preceding.  The  Tax  Commission 
shall  thereupon  proceed  to  make  an  assessment  upon  the 

property  so  owned,  and  used,  for  each  of  said  years,  and 

the  assessments  so  made  shall  he  transmitted  to  the  various 

county  auditors  together  with  the  assessment  made  for  the 

year  1917.  The  county  auditor  shall  add  such  assessment  or 
assessments  to  the  assessment  book  or  books  of  the  proper 
taxing  district  of  the  county,  and  shall  spread  the  taxes 
levied  for  the  year  for  which  such  assessment  or  assessments 
are  made  in  such  taxing  districts  upon  such  assessments.  The 
county  treasurer  shall  collect  the  taxes  so  levied  from  the 
express  companies  in  the  same  manner  as  other  taxes  are  col- 
lected, as  hereinbefore  provided,  excepting  that  the  same  shall 
be  deemed  to  be  due  and  delinquent  at  the  same  time  that  the 
taxes  for  the  year  1917  become  due  and  delinquent,  and  no 
interest  or  penalty  shall  attach  thereto  if  the  same  be  paid 
before  they  become  delinquent,  hut  otherwise  if  not  so  paid. 
Each  company  shall  furnish  the  Tax  Commission  on  or  be- 
fore July  1st,  1917,  a verified  statement  of  the  mileage  ovei 
which  it  conducted  its  business  in  each  county  and  taxing 
district  in  this  state  for  the  years  1913,  1914,  1915  and  1916. 
The  state  treasurer  shall  cancel  on  his  books  all  unpaid  taxes 
heretofore  levied  or  attempted  to  be  levied  against  express 
companies  for  the  years  1913,  1914,  1915  and  jl916. 

21 


§ 15.  Sections  30,  31,  32,  33,  34,  35,  36,  37  and  38  of  Chapter 
100  of  the  Laws  of  1915,  and  all  other  acts  or  parts  of  acts 
in  conflict  herewith,  are  hereby  repealed. 

§ 16.  There  being  no  law  in  this  state  for  the  assessment  and 
taxation  of  express  companies,  an  emergency  is  hereby  de- 
clared to  exist,  and  this  act  shall  be  in  force  and  effect  from 
and  after  its  passage  and  approval. 

Approved  Feb.  23,  1917. 

ASSESSMENT  AND  TAXATION  OF  PRIVATE  CAR  LINE  COM- 
PANIES. 

Amended  by  H.  B.  211,  1917  in  so  far  as  it  affects  Sleeping  Car  Companies. 

§ 39.  Property  Assessed  by  Tax  Commission — Statement, 
Etc.]  The  president  or  other  chief  officer  of  every  car  company, 
mercantile  or  other  company  (other  than  a railroad  company, 
operating  a line  of  railroad)  and  every  company  owning  or  oper- 
ating any  stock  cars,  furniture  cars,  refrigerator  cars,  tank  cars,  or 
any  other  kind  of  cars,  including  sleeping  cars  through  or  into 
the  state  of  South  Dakota,  shall,  on  or  before  the  first  day  of  June 
in  each  year,  make  to  the  Tax  Commission  a full,  true  and  ac- 
curate statement,  verified  by  the  affidavit  of  the  officer  making 
the  report  showing  the  aggregate  number  of  miles  made  by  their 
cars  on  the  several  lines  of  railroad  in  this  state  ending  the  last 
day  of  April  last  past;  the  average  number  of  miles  traveled  per 
day  by  the  car  of  a particular  class  covered  by  thie  statement  in 
the  ordinary  course  of  business  during  the  year;  the  total  num- 
ber of  cars  owned  by  the  company,  together  with  the  true  and 
full  cash  value  on  the  first  day  of  May  last  past,  of  the  number 
of  each  class  of  oars  necessary  to  provide  for  the  mileage  made 
by  their  said  cars  on  the  several  lines  of  railroad  in  this  state; 
also  make  a further  statement  as  follows: 

First:  The  name  of  the  company. 

Second:  The  nature  of  the  company  and  under  the  laws  of 
what  state  or  country  organized. 

Third:  The  location  of  its  principal  office. 

Fourth : The  name  and  post  office  address  of  the  president, 
secretary,  auditor,  treasurer,  superintendent  and  general  man- 
ager. 

Fifth:  The  name  and  post  office  address  of  the  chief  officer 
or  managing  agent  of  the  company  in  South  Dakota,  if  any. 

Sixth:  Such  other  facts  and  information  as  the  Tax  Com- 
mission may  require  in  the  form  of  return  prescribed  by  it,  upon 
such  blanks  as  It  may  prepare  and  furnish  said  companies. 

22 


§ 40.  Penalty — False  Statement.]  In  case  such  car  company, 
mercantile  or  other  company  shall  fail  or  refuse  to  make  the  state- 
ment herein  required  within  the  time  above  specified,  or  shall 
make  a false  statement,  the  Tax  Commission  shall  proceed  to  as- 
sess the  property  of  such  car  company,  mercantile  or  other  com- 
pany, so  failing,  and  may,  at  its  discretion,  add  twenty-five  per 
cent  to  the  value  thereof  as  ascertained  and  determined  by  the 
Tax  Commission. 

§ 41.  Duty  of  Railroad  Company.]  The  president  or  other 
chief  officer  of  every  railroad  company  whose  line  or  lines  run 
through  or  into  this  state  shall  on  or  before  the  first  day  of  June 
in  each  year,  furnish  to  the  Tax  Commission  a statement  verified 
by  the  affidavit  of  the  officer  or  person  making  the  same,  show- 
ing the  total  number  of  miles  made  by  the  cars  of  every  such  car 
company,  mercantile  or  other  company  on  their  line  or  lines, 
branches,  sidings,  spurs  and  warehouse  tracks,  in  this  state  dur- 
ing the  year  ending  on  the  last  day  of  April  last  past  and  any 
other  information  required  by  the  Tax  Commission,  in  such  form 
as  the  Commission  may  prescribe. 

§ 42.  Commission  to  Assess.]  The  Tax  Commission  shall 
assess  the  property  of  all  said  companies  on  the  13th  day  of  July 
of  each  year.  In  making  said  assessment  the  Commission  shall 
take  into  consideration  the  number  of  cars  required  to  make  the 
total  mileage  of  the  cars  of  each  car  company,  mercantile  or 
other  company  for  the  period  of  oniei  year.  Franchises  and  li- 
censes to  do  business  in  the  state,  gross  earnings  and  net  income 
for  the  year  ending  on  the  last  day  of  April  preceding  the  mak- 
ing of  such  statement,  shall  he  considered  by  the  Tax  Commis- 
sion in  fixing  the  value  of  the  property  of  said  companies.  The 
Tax  Commission  is  authorized,  in  making  such  assessment,  to 
base  the  assessment  upon  the  returns  of  the  car  companies,  and 
railroad  companies,  and  any  and  all  other  information  available. 
It  may  also  change  the  valuation  given  by  the  car  or  other  com- 
panies or  add  any  property  omitted  therefrom. 

§ 43.  Notice  of  Assessment.]  The  Tax  Commission  shall 
give  ten  days  notice  by  mail  to  the  said  car  company,  mercan- 
tile or  other  company  making  a return  of  the  property  of  their 
company  to  the  Tax  Commission  of  the  assessment  made  by  it, 
and  said  car  company,  mercantile  or  other  company  shall  have 
the  right  to  appear  on  the  date  so  fixed  and  to  be  heard  before  the 
said  Tax  Commission  in  all  matters  relating  to  the  correctness 
of  the  assessment  of  their  said  companies  subject  to  such  rules 
for  the  conduct  of  said  hearing  as  the  Tax  Commission  may  pre- 

23 


scribe,  after  which  hearing  the  Tax  Commission  shall  on  or  be- 
fore the  fourth  Monday  in  August,  equalize  the  assessment,  and 
notify  said  companies  by  mail. 

§ 44.  Rate  of  Levy — Payment  of  Tax.]  It  shall  also  be  the 
duty  of  said  Tax  Commission  and  it  is  hereby  authorized  and  em- 
powered each  year  to  make  a levy,  for  purposes  of  taxation, 
against  the  values  assessed  and  determined  to  exist  in  the  state 
as  aforesaid,  at  a rate  which  shall  be  equal,  as  nearly  as  may  be, 
to  the  average  rate  of  all  general  taxes,  state,  county,  municipal, 
school  and  local,  levied  throughout  the  several  taxing  districts  of 
the  state  for  the  preceding  year.  For  the  purpose  of  ascertaining 
the  average  rate  of  all  general  taxes  provided  for  in  this  section, 
it  is  hereby  made  the  duty  of  the  state  auditor  to  certify  to  the 
Tax  Commission  on  or  before  July  1st,  each  year,  the  average 
rate  of  all  general  taxes,  state,  county,  municipal,  school  and 
local,  for  the  preceding  year.  When  said  rate  of  levy  shall  have 
been  determined  the  Tax  Commission  shall  cause  to  be  sent  to 
each  of  said  car  companies,  mercantile  or  other  companies  a 
statement  of  the  amount  of  valuation  or  assessment,  the  rate  of 
levy  and  the  amount  of  the  tax,  which  tax  so  found  and  notified 
is  hereby  required  to  be  paid  into  the  state  treasury  for  the  use 
of  the  general  fund  of  the  state,  on  or  before  the  first  day  of  March 
each  year.  It  is  hereby  made  the  duty  of  the  Tax  Commission  on 
or  before  November  first  of  each  year,  to  certify  to  the  state 
treasurer  the  names  and  addresses  of  the  owners  and  several 
amounts  of  taxes  levied  under  the  provisions  of  this  section. 
Upon  failure  to  pay  the  tax  for  a period  of  thirty  days  after  the 
same  shall  have  become  due,  there  shall  be  added  to  such  tax  a 
penalty  of  five  per  cent  of  the  amount  of  the  tax  together  with 
interest  at  the  rate  of  one  per  cent  a month  from  the  time  the 
tax  became  due  until  paid. 

§ 45.  State  Treasurer  May  Distrain.]  At  any  time  after  the 
expiration  of  thirty  days  from  the  time  any  such  tax  has  become 
due  and  payable,  the  state  treasurer  may  distrain  sufficient  prop- 
erty of  the  delinquent  to  pay  the  same,  together  with  said  penal- 
ty and  costs  of  distraint  and  sale,  and  shall  immediately  adver- 
tise the  sale  in  at  least  three  newspapers  published  in  the  state, 
stating  the  time  when  and  place  in  the  state  where  such  property 
shall  be  sold,  and  four  weeks’  notice  of  the  time  and  place  of  such 
•sale  shall  be  given.  The  proceeds  of  such  sale  shall  be  applied 
to  the  payment  of  such  tax,  penalty  and  costs. 


24 


ASSESSMENT  AND  TAXATION  OF  SLEEPING  GAR  COMPANIES 


(H.  B.  211) 

1917 

AN  ACT  Entitled,  An  Act  For  the  Assessment  and  Taxation  of  the  Pro- 
perty of  Sleeping  Car  Companies  Used  in  the  Sleeping  Car  Company 

Business  in  This  State. 

Be  It  Enacted  by  the  Legislature  of  the  State  of  South  Dakota : 

§ 1.  Every  joint  stock  association,  company,  co-partnership 
or  association,  incorporated  or  acting  under  the  laws  of  this  or 
any  other  state,  or  of  any  foreign  nation,  and  conveying  to,  from, 
through  or  across  this  state  or  any  part  thereof,  passengers  or 
iravelers  in  standard  sleeping  cars,  tourist  cars,  or  any  other 
classes  of  cars  which  are  run  in  South  Dakota  under  any  con- 
tract, expressed  or  implied,  with  any  railroad  company  or  the 
managers,  lessees,  agents  or  receivers  thereof,  shall  be  deemed 
and  held  to  be  a Sleeping  Car  Company  for  the  purpose  of  this 
Act.  This  Act  is  not  intended  to  include  any  such  cars  owned 
and  operated  by  any  railroad  company  in  the  operation  and 
maintainanoe  of  its  railroad. 

§ 2.  Every  such  Sleeping  Car  Company  so  doing  business 
in  this  state  shall  file  with  the  Tax  Commission  between  the  first 
day  of  May  and  the  first  day  of  June,  each  year,  a statement 
verified  by  the  oath  of  an  officer  or  agent  of  such  company  mak- 
ing such  a statement  with  reference  to  the  business  of  the  com- 
pany ending  the  30th  day  of  April,  next  preceding,  as  follows: 

1.  The  name  of  the  company  and  under  the  laws  of  what 
state  or  country  organized. 

2.  The  location  of  its  principal  office. 

3.  The  name  and  post  office  address  of  the  president,  secre- 
tary, auditor,  treasurer,  superintendent  and  general  manager. 

4.  The  total  number  now  in  use,  total  original  cost,  average 
age,  and  total  present  cash  value  of  all  of  the  cars  of  each  of  the 
various  classes  of  cars  owned  by  the  company  which  are  run  in 
South  Dakota. 

5.  The  aggregate  number  of  miles  traveled  by  the  cars  of 
such  company  on  the  several  lines  of  railroad  in  this  state  dur- 
ing the  year  ending  the  last  day  of  April  last  past. 

6.  The  aggregate  number  of  miles  traveled  by  the  cars  of 
such  company  over  all  railroads  both  within  and  without  this 
state  during  the  year  ending  the  last  day  of  April  last  past. 

7.  The  total  number  of  miles  of  railroad  track  over  which 
such  company’s  cars  are  run  in  South  Dakota. 

8.  The  total  number  of  miles  of  each  division  of  each  rail- 
road company  in  each  county  of  South  Daly>ta,  over  which  such 
company’s  cars  are  run. 

The  Tax  Commission  shall  have  the  power,  for  good  cause 

25 


shown,  to  extend  the  time  within  which  the  statement  prescribed 
by  this  section  must  he  filed. 

§ 3.  Such  other  facts  or  information  may  be  furnished  as 
the  company  may  deem  material  upon  the  question  of  the  taxable 
value  of  its  property  within  the  state;  and  shall  furnish  such 
other  facts  or  information  as  the  Tax  Commission  shall  call  for. 

§ 4.  Blanks  for  making  the  foregoing  statement  shall  be 
prepared  and  furnished  each  company  by  the  Tax  Commission. 

§ 5.  If  any  Sleeping  Car  Company  shall  knowingly  make 
a false  statement  in  any  material  respect,  it  shall  forfeit  to  the 
State  of  South  Dakota  not  less  than  $200.00  nor  more  than  $1,- 
000.00,  to  be  recovered  in  the  name  of  the  state  by  the  Attorney 
General  in  any  court  of  competent  jurisdiction. 

Any  such  company  failing  to  file  the  statement  aforesaid 
shall  forfeit  the  sum  of  $50.00  per  day,  to  be  recovered  by  suit 
brought  in  any  circuit  court  of  the  state  by  the  Attorney  Gen- 
eral in  the  name  of  the  state.  Provided,  however,  that  if  any 
such  company  shall  make  an  attempt  in  good  faith  to  comply 
with  the  provisions  of  this  Act  in  the  furnishing  of  such  state- 
ment, it  shall  not  be  subject  to  such  penalty  until  after  the  Tax 
Commission  shall  have  given  such  company  formal  written  notice 
of  any  defect  which  may  exist  in  the  statement  filed  by  such 
company,  by  registered  mail,  and  such  company  shall  have  failed 
for  a period  of  twenty  days  to  file  an  amended  statement  correct- 
ing such  defect.  The  penalty  hereinbefore  provided  shall,  when 
collected,  be  paid  into  the  general  fund  of  the  state.  In  addition 
the  Tax  Commission  may,  in  its  discretion,  add  twenty  five  per 
cent  to  the  assessable  value  of  the  property  of  such  company 
for  failure  to  make  the  report  required  on  the  specified  date. 

§ 6.  If  any  company  shall  fail  to  make  report  required  of 
it,  the  Tax  Commission  shall  proceed  upon  the  best  information 
it  may  be  able  to  obtain,  to  make  a statement  for  such  company 
of  the  facts  which  should  have  been  so  reported,  and  shall  notify 
such  company  by  registered  letter  of  its  action  in  that  behalf. 

§ 7.  The  Tax  Commission  shall  meet  annually  upon  the 
second  Monday  in  July  of  each  year  for  the  purpose  of  assess- 
ing such  companies.  The  ownership  and  valuation  of  the  assess- 
ment shall  be  as  of  the  first  day  of  May  for  the  year  for  which 
the  assessment  is  made. 

§ 8.  The  Commission  shall  carefully  consider  all  reports 
and  statements  made  as  hereinbefore  provided,  all  other  facts 
and  evidence  collected  or  available  and  any  and  all  other  matters 
necessary  to  enable  the  Tax  Commission  to  make  a just  and 
equitable  assessment  of  said  property.  The  Tax  Commission 
may  change  the  valuation  given  by  the  company,  or  add  any 
property  omitted  therefrom  and  shall  proceed  to  determine  the 
true  and  full  cash  value  in  money  of  the  entire  property  of  each 

26 


of  such  companies  in  this  state  according  to  the  following  rule: 

Ascertain  the  total  value  of  all  the  standard  sleeping  cars, 
tourist  cars  and  any  other  classes  of  cars,  any  of  which  are  run 
in  South  Dakota,  such  amount  to  he  taken  and  considered  as  the 
aggregate  value  of  the  personal  property  of  such  Sleeping  Gar 
Company;  then  multiply  the  amount  thus  obtained  by  the  num- 
ber of  miles  traveled  by  the  cars  of  the  Company  on  the  several 
lines  of  railroad  in  the  State  during  the  year  ending  the  last  day 
of  April  last  past.  Then  divide  the  amount  thus  obtained  by  the 
number  of  miles  traveled  both  within  and  without  the  state  of 
South  Dakota  by  the  cars  of  such  company  during  the  year  end- 
ing the  last  day  of  April  last  past,  the  quotient  thus  obtained  to 
be  taken  as  the  true  cash  value  of  the  personal  property  of  such 
sleeping  car  company  subject  to  assessment  and  taxation  within 
this  state. 

Provided,  that  if  it  shall  be  made  to  appear  to  the  Tax  Com- 
mission that  there  is  a substantial  difference  in  the  character  of 
a Sleeping  Car  Company’s  property  used  in  its  sleeping  car  bus- 
iness as  between  that  within  and  that  without  this  state,  the  Tax 
Commission  shall  be  authorized  to  take  such  facts  into  consider- 
ation in  order  to  equalize  such  difference. 

§ 9.  The  Tax  Commission  shall  give  ten  days  notice  by  reg- 
istered mail  to  each  Sleeping  Car  Company  of  the  assessment 
made  upon  such  company,  which  notice  shall  specify  a date  upon 
which  the  Sleeping  Car  Company  may  appear  before  the  Tax 
Commission  and  be  heard  in  all  matters  relating  to  the  correct- 
ness of  the  assessments  made  upon  them,  after  which  hearing, 
and  on  or  before  the  4th  Monday  of  xAugust  next  following,  the 
Tax  Commission  shall  equalize  the  assessment  and  shall  notify 
each  Sleeping  Car  Company  by  registered  mail  of  the  amount  at 
which  such  assessment  shall  have  been  equalized. 

The  Tax  Commission  shall  then  proceed  to  divide  and  appor- 
tion said  assesment  to  the  various  counties  of  the  state  in  which 
such  Sleeping  Car  Company  conducts  its  business  according  to 
the  mileage  in  each  of  said  counties. 

§ 10.  The  Tax  Commission  shall  on  or  before  the  4th  Mon- 
day in  August  of  each  year,  transmit  to  the  County  Auditor  of 
each  county  through  which  any  Sleeping  Car  Company  conducts 
its  business,  a statement  showing  the  name  of  the  railroad  com- 
pany and  the  mileage  of  such  Sleeping  Car  Company  in  such 
county  over  said  named  railroad,  the  value  per  mile  and  the  total 
amount  thereof.  The  County  Auditor  shall  thereupon  apportion 
such  value  to  the  various  taxing  districts  of  the  county  in  accord- 
ance with  the  mileage  of  each  company  within  each  taxing  dis- 
trict over  which  sleeping  cars  or  other  classes  of  cars  of  any 
Sleeping  Car  Company  are  run  and  the  County  Auditor  shall  add 
such  assessment  to  the  tax  lists  of  each  of  such  taxing  districts 

27 


and  shall  spread  the  tax  levies  in  such  taxing  districts  upon  such 
assessments,  the  same  as  upon  the  assessments  of  all  other  prop- 
erty. The  taxes  shall  become  due  and  payable  at  the  same  time 
and  in  the  same  manner  as  other  taxes.  The  County  Treasurer 
shall  collect  the  taxes  so  levied  from  the  Sleeping  Car  Companies 
in  the  same  manner  as  other  taxes  are  collected. 

§ 11.  Upon  failure  to  pay  the  tax  for  a period  of  thirty  days 
after  the  same  shall  have  become  due  there  .shall  be  added  a pen- 
alty of  five  per  cent  of  the  amount  of  the  tax  together  with  in- 
terest at  the  rate  of  one  per  cent  per  month  from  the  time  the 
tax  becomes  due  until  paid. 

§ 12.  In  case  any  Sleeping  Car  Company  shall  refuse  or 
neglect,  for  a period  of  thirty  days  after  the  same  shall  have 
become  delinquent,  to  pay  any  tax  levied  against  it  in  any  tax- 
ing district  of  the  state,  the  County  Treasurer  of  the  county  in 
which  such  taxing  district  is  located  shall  have  the  power,  in 
addition  to  the  remedies  provided  by  law  for  the  collection  of 
personal  property  taxes,  to  institute  and  maintain  an  action  in 
the  circuit  court  of  his  county,  against  the  Sleeping  Car  Com- 
pany to  collect  the  tax  with  penalties  and  interest,  as  provided 
by  law.  In  any  such  action  it  shall  be  sufficient  for  the  Treas- 
urer to  allege  in  his  complaint  that  the  taxes  stand  charged  upon 
his  books  against  the  Sleeping  Car  Company,  that  the  same  are 
due  and  unpaid,  and  that  a debt  is  thereby  created  and  that  the 
Sleeping  Car  Company  is  indebted  in  the  amount  appearing  to  be 
due  on  the  Treasurer’s  books.  The  Treasurer’s  books  shall  be 
received  as  prima  facie  evidence  of  the  trial  of  the  action  of  the 
amount  and  validity  of  such  taxes  appearing  due  and  unpaid 
Uiereon,  and  of  the  nonpayment  of  the  same.  If,  on  the  trial  of 
i he  action,  it  shall  be  found  that  the  Sleeping  Car  Company  is  so 
indebted,  judgment  shall  be  rendered  in  favor  of  the  Treasurer 
prosecuting  such  action,  for  the  taxes,  penalties,  and  for  costs  as 
in  other  actions.  The  defendant  may  set  up  by  way  of  answer 
any  defense  which  it  may  have  to  the  collection  of  said  taxes. 
If  the  defendant  claims  the  taxes  to  be  void,  the  court  must,  in 
the  action,  ascertain  the  just  amount  of  taxes  due  for  the  year 
for  which  it  is  claimed  the  taxes  are  delinquent,  and  if,  in  its 
opinion,  the  assessment  or  any  subsequent  proceeding  has  been 
rendered  void,  or  voidable,  by  the  omission  or  commission  of  any 
act  required  or  prohibited,  order  it  re-assessed  by  the  Tax  Com- 
mission, and  shall  thereupon  render  judgment  for  the  just 
amount  of  taxes  due  from  the  defendant  for  that  year  or  years. 

§ 13.  The  taxes  levied  upon  the  property  of  Sleeping  Car 
Companies  used  in  the  business  in  this  state,  under  the  provi- 
sions of  this  act  shall  be  in  lieu  of  all  other  taxes  in  this  state, 
and  in  all  the  taxing  districts  thereof.  Excepting,  however,  that 
nothing  in  this  Act  shall  be  so  construed  as  to  prevent  the  local 

28 


assessment  and  taxation  of  any  and  all  property  of  such  Sleeping 
Car  Companies  not  actually  arid  necessarily  used  in  the  conduct 
and  operation  of  the  Sleeping'  Gar  Company  business. 

§ 14.  Every  such  Sleeping  Car  Company  shall  forthwith 
file  with  the  Tax  Commission  the  appointment  of  some  elector  of 
this  state  as  its  agent  for  the  service  of  all  notices,  summonses 
and  other  papers  authorized  or  required  to  be  served  in  accord- 
ances with  the  provisions  of  this  Act.  Such  appointment  shall 
contain  the  name,  residence  and  post-office  address  of  such 
agent.  From  and  after  filing  such-  appointment  all  notices,  sum- 
monses or  other  papers  required  by  this  Act  to  be  served  upon 
the  Sleeping  Car  Company,  may  be  served  upon  such  agent,  and 
all  notices  or  other  papers  required  by  this  Act  to  be  sent  by  mail 
to  such  Sleeping  Car  Company  may  be  sent  by  mail  to  such 
agent,  so  long  as  such  agent  shall  continue  to  reside  in  this 
state  and  until  his  appointment  shall  have  been  revoked. 

§ 15.  Sections  39,  40,  41,  42,  43,  44  and  45  of  Chapter  100 
of  the  Laws  of  1915,  in  so  far  as  the  same  applies  to  Sleeping 
Car  Companies,  hut  not  otherwise,  are  hereby  repealed,  and  all 
other  Acts  and  parts  of  Acts  in  conflict  herewith  are  hereby  re- 
pealed. 

§ 16.  There  being  no  law  in  this  state  for  the  assessment 
and  taxation  of  Sleeping  Car  Companies,  an  emergency  is  here- 
by declared  to  exist,  and  this  Act  shall  be  in  force  and  effect  from 
and  after  its  passage  and  approval. 

Approved  Feb.  27,  1917. 


COLLECTION  OF  TAXES  BY  ACTION. 

§ 46.  Powers  to  Collect- — Procedure.]  The  treasurer  to 
whom  any  taxes  are  to  be  paid  and  to  whom  is  given  the  power 
to  collect  said  taxes,  due  and  collectable  from  any  of  said  herein- 
before mentioned  railroad,  telegraph,  telephone  and  express  com- 
panies and  private  car  line  companies,  such  as  sleeping  car  com- 
panies, mercantile  and  other  companies,  owning  or  operating 
any  stock  cars,  furniture  cars,  refrigerator  cars,  fruit  cars,  poul- 
try cars,  tank  cars,  or  any  other  kind  of  cars,  is  hereby  empower- 
ed and  authorized  to  enforce,  in  addition  to  any  of  the  remedies 
hereinbefore  provided  for  the  collection  of  -any  such  taxes  and 
penalties,  the  collection  thereof  by  a civil  action  in  the  first  in- 
stance in  the  circuit  court,  in  his  name  as  treasurer,  against  any 
such  delinquent  for  the  recovery  of  such  unpaid  taxes,  and  it 
shall  be  sufficient,  having  made  proper  parties  to  the  action,  for 
such  treasurer  to  allege  in  his  complaint  that  the  said  taxes 
stand  charged  upon  such  treasurer’s  books,  against  such  delin- 

29 


quent  that  the  same  are  due  and  unpaid,  and  that  a debt  is  there- 
by created,  and  that  isuch  delinquent  is  indebted  in  the  amount 
appearing  to  be  due  on  said  treasurer’s  books;  and  such  treasurer 
shall  not  be  required  to  set  forth  in  his  complaint  any  other  or 
further  special  matter  relating  thereto,  nor  furnish  a bill  of 
particulars;  the  said  treasurer’s  tax  books  shall  be  received  as 
prirna  facie  evidence  on  the  trial  of  said  action,  of  the  amount 
and  validity  of  such  taxes  appearing  due  and  unpaid  thereon,  and 
of  the  non-payment  of  the  same,  together  with  all  penalties  for 
non-payment.  If,  on  the  trial  of  the  action,  it  shall  be  found 
that  such  delinquent  is  so  indebted,  judgment  shall  be  rendered 
in  favor  of  such  treasurer  so  prosecuting  such  action,  and  for 
costs,  as  in  other  actions. 

§ 47.  Pleadings  on  Part  of  Defendant.]  The  defendant  may 
set  up  by  way  of  answer  any  defense  which  he  or  it  may  have  to 
the  collection  of  said  taxes.  If  the  defendant  claims  the  taxes  to 
be  void,  the  court  must  in  the  action  ascertain  the  just  amount  of 
taxes  dut*  for  the  year  for  which  it  is  claimed  the  taxes  are  de- 
linquent, and  if,  in  its  opinion,  the  assessment  or  any  subsequent 
proceeding  has  been  rendered  void  or  voidable  by  the  omission 
or  commission  of  any  act  required  or  prohibited,  shall  re-assess 
the  property  or  order  it  re-assessed  by  the  Tax  Commission,  and 
shall  thereupon  render  judgment  for  the  just  amount  of  taxes 
due  from  the  defendant  for  that  year  or  years. 

§ 48.  Repealing  Clause.]  Sections  1 to  25  inclusive,  of 
chapter  64,  of  the  Session  Laws  of  1907  are  hereby  repealed. 

Chapter  162  of  the  Session  Laws  of  1909  is  hereby  repealed. 

Chapter  84  of  the  Session  Laws  of  1911  is  hereby  repealed. 

Chapter  248  of  the  Session  Laws  of  1911  is  hereby  repealed. 

Chapter  347  of  the  Session  Laws  of  1913  is  hereby  repealed. 

Sections  2113  to  2134,  inclusive,  of  the  Revised  Political  Code 
of  1903  are  hereby  repealed. 

All  acts  and  parts  of  acts  in  conflict  with  the  provisions  of 
this  act  are  hereby  repealed. 

§ 49.  Saving  Provision  from  Repeal.]  The  repeal  of  any  or 
all  of  the  several  Acts,  or  parts  of  Acts,  in  this  Act  enumerated, 
shall  not  affect  any  Act  done  or  any  right  accruing,  accrued,  or 
acquired  or  any  suit  or  proceeding  had  or  commenced  in  any 
cause,  but  all  rights  and  liabilities  under  said  Acts  shall  continue 
and  may  be  enforced  in  the  same  manner  as  if  said  repeal  had  not 
been  made.  Said  repeal  shall  not  have  the  effect  to  release  or 
extinguish  any  penalty,  forfeiture  or  liability  incurred  under  the 
several  Acts  or  parts  of  Acts  repealed,  but  the  same  shall  remain 

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in  force  for  the  purpose  of  sustaining  any  proper  action,  prose- 
cution or  proceeding  for  the  enforcement  of  such  penalties,  for- 
feitures or  liabilities.  All  offenses  committed  under  any  statute 
hereby  repealed  prior  to  such  repeal,  may  be  prosecuted  and  pun- 
ished in  the  same  manner  and  with  the  same  effect  as  if  said  re- 
peal had  not  been  made.  No  statutes  of  limitation  embraced  in 
any  of  said  Acts  covered  by  the  repealing  provision  of  this  Act 
shall  be  affected  by  such  repeal,  but  all  actions  and  all  proceed- 
ings for  causes  arising  or  acts  done  or  committed  prior  to  said 
repeal  may  be  commenced  and  prosecuted  within  the  same  time 
as  if  said  repeal  had  not  been  made. 

§ 50.  Emergency.]  There  being  serious  defects  in  the 
assessment  laws  in  relation  to  the  assessment  of  property  in  this 
Act  mentioned,  an  emergency  is  hereby  declared  to  exist  and  this 
Act  shall  be  in  force  and  effect  from  and  after  its  passage  and 
approval. 

Approved  February  20,  1915. 


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Printed  by  the  Hippie  Printing  Company,  Pierre,  S.  D. 


